Every person with a license and conducting a business at a fixed place of business located within the city shall post the license in a conspicuous place at the place of business. All other persons, their employees and agents, shall carry the license, or a certified copy, with them at all times while conducting business in the city. All persons with licenses under this chapter shall produce the license upon the request of any police officer or any person designated by the tax collector.
(1976 Code § 7-1.601; Ord. 588 § 2)
If a fiscal year business license tax is not paid in full by August 15th of each fiscal year or, in the case of newly established businesses, by the commencement of business in the city, the tax collector shall:
A. 
Impose a thirty percent penalty on the tax payment due and owing; and
B. 
Impose an additional fifteen percent penalty per month of the license tax payment, or fraction thereof, that remains unpaid; and
C. 
Impose an interest charge at the rate of one and one-half percent per month, or fraction thereof, on the amount of the license tax and penalties from the date on which the license tax was delinquent.
(1976 Code § 7-1.602; Amended by Ord. 614 § 6; Ord. 588 § 2)
The amount of any license tax, penalty and/or interest imposed by this chapter shall be deemed a debt to the city, and any person who fails to pay the tax, penalty and/or interest shall be liable to the city for said amount(s) and an action may be brought in the name of the city in any court of competent jurisdiction to recover the amount of the license, penalties and interest that are due and owing. The city may collect the debt through any legal means including attachment and seizure of business property. All remedies prescribed by this chapter are cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing this chapter.
(1976 Code § 7-1.603; Ord. 588 § 2)
The penalties for violations of any provision of this chapter are set forth in Chapter 1.05 MMC.
(1976 Code § 7-1.604; Amended by Ord. 680 § 2; Ord. 588 § 2)
The tax collector shall have the authority to enter, free of charge during reasonable business hours, any place of business required to be licensed under this chapter and to examine the license or certificate of exemption, or any books, papers, records, or information regarding the business that the tax collector deems necessary in order to carry out his duties under this chapter. The tax collector is further authorized to examine any person, under oath, for the purpose of verifying the accuracy of any application made, or, if no application is made, of ascertaining the license tax due under this chapter.
(1976 Code § 7-1.605; Ord. 588 § 2)
Any financial information provided to the tax collector, including information relating to gross receipts or cost of operations or the amount of taxes paid, shall be deemed confidential and will not be subject to disclosure except by court order or a written release signed by the licensee or his authorized representative or as otherwise provided by law.
(1976 Code § 7-1.606; Ord. 588 § 2)
Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously collected by the city under this chapter, it may be refunded by the city manager but only upon a written verified claim, stating the specific grounds for the refund, filed with the city clerk within three years of the date of payment of the amount sought to be refunded. If the claim is approved, the refund may be credited on any amounts then due and payable from the licensee from whom it was collected.
(1976 Code § 7-1.607; Amended by Ord. 698 § 1; Ord. 588 § 2)
The tax collector shall enforce the provisions of this chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter.
(1976 Code § 7-1.608; Ord. 588 § 2)